摘 要:房地產(chǎn)行業(yè)是我國的支柱行業(yè)，上下游和相關(guān)產(chǎn)業(yè)能達(dá)到200多種，在我國GDP中占有一定的比重。國外的房地產(chǎn)行業(yè)起步較早，已形成較為成熟的運(yùn)行模式。而我國的房地產(chǎn)行業(yè)起步較晚，同時(shí)，基礎(chǔ)薄弱。在1978年才正式引入“住房商品化”的概念。從2003年開始，房價(jià)持續(xù)上漲，中央與地方政府多次出臺(tái)相關(guān)政策打擊房價(jià)。樓市的重重調(diào)控也引發(fā)部分小房企的倒閉與大房企的抄底。企業(yè)的融資難度進(jìn)一步增大，財(cái)務(wù)風(fēng)險(xiǎn)逐年提升。在這樣的背景下，對(duì)我國房地產(chǎn)行業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行研究分析顯得至關(guān)重要。

　　　本文主要以我國房地產(chǎn)上市公司為研究對(duì)象，全文主要分成三個(gè)部分進(jìn)行研究分析。第一個(gè)部分，以財(cái)務(wù)風(fēng)險(xiǎn)的理論概念為基礎(chǔ)，據(jù)我國房地產(chǎn)行業(yè)的現(xiàn)狀，提出我國房地產(chǎn)行業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的特點(diǎn)。第二個(gè)部分，在第一部分研究的基礎(chǔ)上，結(jié)合各方面的因素，分析我國房地產(chǎn)行業(yè)財(cái)務(wù)風(fēng)險(xiǎn)形成的原因。第三個(gè)部分，根據(jù)形成房地產(chǎn)行業(yè)財(cái)務(wù)風(fēng)險(xiǎn)特點(diǎn)的原因，提出相應(yīng)的對(duì)策，引導(dǎo)我國房地產(chǎn)行業(yè)降低財(cái)務(wù)風(fēng)險(xiǎn)，更加健康地發(fā)展。

　　　通過本文的分析研究，力求加深對(duì)我國房地產(chǎn)行業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的認(rèn)識(shí)，提出行之有效的對(duì)策，促進(jìn)我國房地產(chǎn)行業(yè)良性發(fā)展。

關(guān)鍵詞：房地產(chǎn)；財(cái)務(wù)風(fēng)險(xiǎn)；對(duì)策

ABSTRACT:China’s real estate industry is the pillar industry.The upstream , downstream and related industries can reach more than 200 kinds. The GDP the real estate industry creates occupies a certain proportion of China's GDP. Foreign real estate industry started earlier and has to be a mature operation mode. And the real estate industry in China started late, weak founded.In 1978 the concept of commercialization of housing was formally introduced. From 2003, housing prices have continued to rise.Central and local governments have repeatedly introduced policies to combat price. Heavy regulation of the property market has also led to the collapse of housing prices and the big enterprises bargain-hunting. The enterprise financing difficulty is further increased, and the financial risk increased year by year.In this context, research and analysis are critical to the financial risk of the real estate industry in China.

　　　In this paper, the listed real estate companies in China are the research object.The text is divided into three parts. The first part, based on theoretical concepts of financial risk, according to the status quo of China's real estate industry, discusses the characteristics of China's real estate industry’s financial risk. The second part, on the basis of the first part of the study and the combination of various factors, analyzes the reasons for the formation of China's real estate industry’s financial risk. The third part, according to the financial risk characteristics of the formation of the real estate industry, proposes appropriate countermeasures, and guides China's real estate industry to reduce financial risk and to develop better .

　　　Through the analysis of this article, we strive to deepen the understanding of the financial risks of the real estate industry in China and put forward some effective countermeasures to promote the healthy development of China's real estate industry.

Keywords: real estate; finance risk;suggestion